Are there any employees I don’t have to auto-enrol?

Yes. Among the employees you must put into a workplace pension, there are some exceptions. You can choose whether or not to enrol them if:

•  they’ve handed in their notice (unless they take it back later)
•  they’ve left an auto-enrolment pension scheme in the last 12 months
•  they benefit from some kinds of tax protection that apply to the pension scheme
•  in the last 12 months they’ve received what’s known as a ‘winding-up lump sum’ from a different pension scheme you’ve offered.

You may need to check with your employees whether any of this applies to them.

More…

Find out more at The Pensions Regulator website.